{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/spain/by-region) with a link",
  "topic": "large-family-rates",
  "extracted": "2026-10-15",
  "regions": {
    "andalusia": {
      "reduced_rate": "yes",
      "itp_rate": "3.5%",
      "price_cap": "€250,000",
      "conditions": null,
      "answer": "Andalusia taxes a home bought by a large family at 3.5% instead of the general 7%, when the value is up to €250,000.",
      "note": "Main-home condition not stated in the report for this case.",
      "sources": [
        {
          "title": "Ley 5/2021, Andalusia, art. 43 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915"
        }
      ]
    },
    "aragon": {
      "reduced_rate": "yes",
      "itp_rate": "50% off the tax",
      "price_cap": null,
      "conditions": "Art. 121-5: purchase of the family's main home; previous home sold between two years before and four years after (waived for a first main home); usable area at least 10% larger; income (general base plus part of the savings base, less personal and descendant minimums) at most €35,000 plus €6,000 per child above the legal minimum.",
      "answer": "Aragon gives large families a 50% bonus on the transfer tax if income is up to €35,000 plus €6,000 per extra child; the general rate runs from 8% to 10%.",
      "note": "Settled on art. 121-5 (BOE consolidated text, read 15 Oct. 2026); the article sets no price cap.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2005, Aragon, art. 121-5 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006"
        }
      ]
    },
    "asturias": {
      "reduced_rate": "yes",
      "itp_rate": "4% up to €150,000, 6% above",
      "price_cap": null,
      "conditions": "Main home (art. 32 bis); same article covers single-parent families, young buyers and rural areas.",
      "answer": "Asturias taxes a large family's main home at 4% up to €150,000 and 6% above, instead of the general 8% to 10%.",
      "note": "Price cap null: €150,000 is a rate threshold.",
      "sources": [
        {
          "title": "Decreto Legislativo 2/2014, Asturias, art. 32 bis (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2015-945"
        }
      ]
    },
    "balearic-islands": {
      "reduced_rate": "yes",
      "itp_rate": "2%",
      "price_cap": null,
      "conditions": "Art. 10.d also covers under-36 first-home buyers, disability and single-parent families.",
      "answer": "The Balearic Islands tax a large family's purchase at 2%, against a general rate of 8% to 13%.",
      "note": "The conditions of article 10.d for large families are not detailed in the report; no price cap read.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2014, Balearic Islands, arts. 10, 14 quater (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925"
        }
      ]
    },
    "basque-country": {
      "reduced_rate": "yes",
      "itp_rate": "2.5%",
      "price_cap": null,
      "conditions": "Main home (vivienda habitual); no other home held above 25% in the municipality; or a home of 120 m2 built or less.",
      "answer": "In the three Basque territories, a large family buying a main home pays 2.5% transfer tax instead of the 4% housing rate, if it owns no other home above 25% in the municipality.",
      "note": "In Gipuzkoa the area test is 120 m2 built or 96 m2 usable; Álava and Bizkaia give 2.5% for 120 m2 or large family. Price cap not read.",
      "sources": [
        {
          "title": "Basque Government, list of ITP and AJD regulations",
          "url": "https://www.euskadi.eus/impuestos-de-transmisiones-patrimoniales-y-actos-juridicos-documentados/web01-s2oga/es/"
        },
        {
          "title": "Norma Foral 11/2003, Álava, updated text (Diputación Foral de Álava)",
          "url": "https://web.araba.eus/documents/d/araba/indice_norma-foral-itp-ajd-cas-2-pdf"
        }
      ]
    },
    "canary-islands": {
      "reduced_rate": "yes",
      "itp_rate": "1%",
      "price_cap": null,
      "conditions": "Income up to €46,455 (arts. 32, 33, 33 bis; also disability, single-parent families); no other home (guide).",
      "answer": "The Canary Islands tax a large family's home at 1% (arts. 32, 33, 33 bis) with an income cap of €46,455, against a general rate of 6.5%.",
      "note": "The guide adds an income supplement per child and the no-other-home test; the report gives only the €46,455 figure. Price cap not read for the 1% rate.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2009, Canary Islands, arts. 31, 35 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008"
        }
      ]
    },
    "cantabria": {
      "reduced_rate": "yes",
      "itp_rate": "4%",
      "price_cap": "€300,000 (reduced rate only on the first €300,000)",
      "conditions": "Large or single-parent family (art. 9.3).",
      "answer": "Cantabria taxes a large family's purchase at 4% on the first €300,000 of value, against a general rate of 9%.",
      "note": "Reduced rates are limited to the first €300,000 (art. 9.7).",
      "sources": [
        {
          "title": "Decreto Legislativo 62/2008, Cantabria, art. 9 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028"
        }
      ]
    },
    "castile-and-leon": {
      "reduced_rate": "yes",
      "itp_rate": "4%",
      "price_cap": null,
      "conditions": "Main home; income cap €31,500, or €37,800 for large families plus €6,000 per member (art. 28).",
      "answer": "Castile and León taxes a large family's main home at 4% instead of 8% and 10%, with an income cap of €37,800 plus €6,000 per member.",
      "note": "Settled on arts. 25.3.a and 28.2 (BOE consolidated text last updated 14/05/2024, read 15 Oct. 2026): if the buyer already owns a home, it must be sold within one year of buying the new one; no price cap in these articles.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2013, Castile and León, arts. 25, 28 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254"
        }
      ]
    },
    "castilla-la-mancha": {
      "reduced_rate": "yes",
      "itp_rate": "5%",
      "price_cap": null,
      "conditions": "Large or single-parent family, or disability of 65% or more (Ley 1/2026).",
      "answer": "Castilla-La Mancha taxes a first main home bought by a large-family member, a single-parent family member or a person with disability of 65% or more at 5% instead of the general 9%, when the value is up to €240,000 and the purchase is financed more than 50% by a mortgage.",
      "note": "Settled on Ley 1/2026, art. 18 amending art. 19.6 of Ley 8/2013 (DOCM 30 March 2026, in force 31 March 2026; not yet in the BOE consolidated text). Value must also be at least the mortgage valuation where no reference value exists, and the declared value at least the reference value.",
      "sources": [
        {
          "title": "Ley 1/2026, Castilla-La Mancha, art. 18 (DOCM 30/03/2026, BOE copy)",
          "url": "https://www.boe.es/ccaa/docm/2026/061/q10660-10683.pdf"
        }
      ]
    },
    "catalonia": {
      "reduced_rate": "yes",
      "itp_rate": "5%",
      "price_cap": null,
      "conditions": "Art. 641-2: main home; sum of the general and savings bases less personal and family minimums of the family members in the last income tax return at most €36,000, plus €14,000 per child above the legal minimum for large-family status.",
      "answer": "Catalonia taxes a large family's main home at 5% instead of 10% to 13%, if family income is at most €36,000 plus €14,000 per child above the legal minimum.",
      "note": "Settled on art. 641-2 (BOE consolidated text, read 15 Oct. 2026); the article sets no price cap.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2024, Catalonia, art. 641-2 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951"
        }
      ]
    },
    "ceuta": {
      "reduced_rate": "no",
      "itp_rate": null,
      "price_cap": null,
      "conditions": null,
      "answer": "Ceuta has no own large-family rate in the report: the national 6% rate with a 50% bonus gives an effective 3% for every buyer.",
      "note": "The report gives no own regional rates.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "AEAT, Base imponible y tipos Ceuta y Melilla",
          "url": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos/itp-ajd-transmisiones-derechos-reales-fianzas/base-imponible-tipos-ceuta-melilla.html"
        }
      ]
    },
    "community-of-madrid": {
      "reduced_rate": "yes",
      "itp_rate": "4%",
      "price_cap": null,
      "conditions": "Art. 29: buyer holds the large-family title and the property is the family's main home; if the previous main home belonged to a holder, it must be sold within two years before or after (waived when the new property is joined to the old home).",
      "answer": "The Community of Madrid taxes large families at 4% instead of the general 6%.",
      "note": "Settled on art. 29 (BOE consolidated text, read 15 Oct. 2026); the article sets no price cap or income cap.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, Community of Madrid, arts. 30 bis, 38 bis (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068"
        }
      ]
    },
    "extremadura": {
      "reduced_rate": "yes",
      "itp_rate": "4%",
      "price_cap": "€200,000",
      "conditions": "Main home; income up to €30,000 (€55,000 joint) (art. 41).",
      "answer": "Extremadura taxes a large family's main home at 4% instead of the general 8% to 11%, up to €200,000 of value and €30,000 of income (€55,000 joint).",
      "note": "Art. 41 conditions are the same as art. 40.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2018, Extremadura, arts. 40, 41 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159"
        }
      ]
    },
    "galicia": {
      "reduced_rate": "yes",
      "itp_rate": "3%",
      "price_cap": "€400,000",
      "conditions": null,
      "answer": "Galicia taxes a large family's main home at 3% instead of the general 8%, when the price and the family's assets do not exceed €400,000 plus €50,000 per member above the minimum for large-family status.",
      "note": "Settled on the BOE consolidated text of DLeg 1/2011, art. 14.Cuatro (read 15 Oct. 2026): main home of the family, valid large-family title, deed stating the purpose; cap on purchase price and on the family's assets of €400,000 plus €50,000 per member above the minimum.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2011, Galicia, art. 14 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161"
        }
      ]
    },
    "la-rioja": {
      "reduced_rate": "yes",
      "itp_rate": "5% (3% under conditions)",
      "price_cap": null,
      "conditions": "Art. 45.1: 5% in general. 3% if all of these hold: purchase within five years of the family becoming large (or of each birth or adoption); previous main home sold in that period; usable area at least 10% larger than the previous home; combined taxable bases of everyone living there, after the personal and family minimum, at most €30,600.",
      "answer": "La Rioja taxes large families at 5%, or 3% under conditions, instead of the general 7%.",
      "note": "Settled on art. 45.1 (BOE consolidated text, read 15 Oct. 2026); the article sets no price cap.",
      "sources": [
        {
          "title": "Ley 10/2017, La Rioja, art. 45 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750"
        }
      ]
    },
    "melilla": {
      "reduced_rate": "no",
      "itp_rate": null,
      "price_cap": null,
      "conditions": null,
      "answer": "Melilla has no own large-family rate in the report: the national 6% rate with a 50% bonus gives an effective 3% for every buyer.",
      "note": "The report gives no own regional rates.",
      "sources": [
        {
          "title": "Real Decreto Legislativo 1/1993, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359"
        },
        {
          "title": "AEAT, Base imponible y tipos Ceuta y Melilla",
          "url": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos/itp-ajd-transmisiones-derechos-reales-fianzas/base-imponible-tipos-ceuta-melilla.html"
        }
      ]
    },
    "murcia": {
      "reduced_rate": "yes",
      "itp_rate": "3%",
      "price_cap": null,
      "conditions": "Art. 6.5: first main home of the family (or previous home sold within two years either side, and usable area at least 10% larger); general base less personal minimum under €44,000, plus €6,000 per child above the minimum for large-family status.",
      "answer": "The Region of Murcia taxes a large family's purchase at 3% instead of 7.75% when income is below €44,000.",
      "note": "Settled on art. 6.5 (BOE consolidated text, read 15 Oct. 2026); the article sets no price cap.",
      "sources": [
        {
          "title": "Decreto Legislativo 1/2010, Region of Murcia, art. 6 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542"
        }
      ]
    },
    "navarre": {
      "reduced_rate": "yes",
      "itp_rate": "5%",
      "price_cap": "€180,304",
      "conditions": "Families with at least 2 children; main home; no other home above 25% in Navarre.",
      "answer": "Navarre taxes a main home bought by a family with at least two children at 5% instead of 6%, up to a base of €180,304.",
      "note": "The report words this as families with two children or more, not as the large-family title.",
      "sources": [
        {
          "title": "Decreto Foral Legislativo 129/1999, Navarre, consolidated ITPAJD text (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BON-n-1999-90001"
        }
      ]
    },
    "valencian-community": {
      "reduced_rate": "yes",
      "itp_rate": "4% above €180,000; 3% up to €180,000",
      "price_cap": "€180,000 (rate threshold)",
      "conditions": "Main home of the large or single-parent family; income ceiling set by art. 4.Cuatro according to the family category and the type of return.",
      "answer": "The Valencian Community taxes a large family's main home at 3% when the value is €180,000 or less and at 4% above that, instead of the general 9%, if the family's income stays under the ceiling of art. 4.Cuatro.",
      "note": "Settled on the BOE consolidated text of Ley 13/1997, art. 13.Cuatro and Cinco (last update 10/08/2026, read 15 Oct. 2026). The income ceilings of art. 4.Cuatro were not read.",
      "sources": [
        {
          "title": "Ley 13/1997, Valencian Community, arts. 4, 13 (BOE)",
          "url": "https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202"
        }
      ]
    }
  }
}